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Destination Medical Center Exemption

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The destination medical center (DMC) construction exemption is effective July 1, 2015. 

Materials used to construct or improve buildings and infrastructures are exempt if the project is both:

  • financed with public funds
  • included in the approved development plan 

Note: Equipment incorporated into the DMC also qualifies for the exemption.

Qualifying projects include:

  • building demolition, repair, or rehabilitation 
  • land remediation
  • real property acquisition

Examples include:

  • construction or reconstruction of cultural facilities
  • recreational facilities
  • building facades
  • roadways
  • utilities
  • sewer systems
  • parking facilities
  • landscaping
  • land preparation for private development

Claiming the Exemption

To claim the exemption, give your supplier a completed Form ST3, Certificate of Exemption

Specify the Other exemption and write in “7. Construction exemption for special projects under M.S. 297A.71."

Contact Info

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